On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to [...]
An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations regarding [...]
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging proposal a [...]
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied tax increase [...]
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will comprise a [...]
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the employer in questi [...]
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish government. The pu [...]
The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that such individ [...]
In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed Cyprus com [...]
The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a self-employed person do [...]
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that fees paid to [...]
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish tax legislati [...]
In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The memorandum [...]
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in [...]
Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are spread out o [...]
During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and has, after t [...]
In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new rules for th [...]
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact the real est [...]
We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that fees to Board [...]
The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board fees are to [...]
Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies in startin [...]
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the execution of [...]
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce taxes for bo [...]
On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the financial instrume [...]
According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are considered to [...]
According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in exceptional ca [...]
Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From our experi [...]
2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded and were lis [...]
The Government has now presented its proposal for changed deferment rules. The ceiling amount on deferment is no longer to apply and a person purchasi [...]
Employers securing ITP2 old age pension commitments, themselves, are hit by increased costs with a change to using insurance to secure such obligation [...]